我国税收监管正从"以票管税"向"以数治税"分类精准监管转变，对税收违法犯罪行为的查处力度不断加 大。同时，危害税收征管犯罪也出现了新变化，犯罪手法不断翻新，作案手段更加隐蔽，如利用"阴阳 合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化特征明显，信息化水平提升，智能化越来越 高，导致不少案件发现难、查处难、定性难。有的行业平台曲解国家鼓励创新发展政策，异化为犯罪 的"卖票"平台，既危害发票管理秩序、损害国家税收，又严重破坏平台经济公平发展环境，对这类"卖 票"平台依法惩处，既有利于维护税收秩序，也有利于净化平台经济发展环境。 依法惩处各类危害税收征管犯罪，维护社会主义市场经济秩序，以高质量司法服务保障高质量发展，始 终是人民法院职责所在。近年来，人民法院充分发挥职能作用，依法审理了一批逃税、逃避追缴欠税、 骗取出口退税、虚开增值税专用发票等危害税收征管刑事案件，有力守护国家税收安全。为进一步彰显 人民法院依法惩治税收犯罪，维护国家税收安全和市场经济秩序的坚定决心，指导司法裁判，强化惩治 效果，引导依法纳税，提高税收遵从，最高人民法院选取了八个具有典型意义的案例发布。 最高人民法院表示，今后，人民法院将继续 ...

依法惩治危害税收征管犯罪，最高法发布典型案例 中新网北京11月24日电(记者 高萌)财政是国家治理的基础和重要支柱，税收是财政收入的最主要来源， 也是国家实现宏观调控的重要手段。危害税收征管犯罪侵害国家税收利益，影响国家财政稳定，破坏经 济发展秩序，损害社会公平正义，危害极大。 编辑：熊思怡 为此，11月24日，最高人民法院发布八个典型案例，旨在进一步彰显人民法院依法惩治税收犯罪、维护 国家税收安全和市场经济秩序的坚定决心，指导司法裁判，强化惩治效果，引导依法纳税，提高税收遵 从。 最高法介绍，我国税收监管正从"以票管税"向"以数治税"分类精准监管转变，对税收违法犯罪行为的查 处力度不断加大。同时，危害税收征管犯罪也出现了新变化，犯罪手法不断翻新，作案手段更加隐蔽， 如利用"阴阳合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化特征明显，信息化水平提升，智 能化越来越高，导致不少案件发现难、查处难、定性难。有的行业平台曲解国家鼓励创新发展政策，异 化为犯罪的"卖票"平台，既危害发票管理秩序、损害国家税收，又严重破坏平台经济公平发展环境，对 这类"卖票"平台依法惩处，既有利于维护税收秩序，也有利于净化平台经济 ...

最高法指出，我国税收监管正从"以票管税"向"以数治税"分类精准监管转变，对税收违法犯罪行为的查 处力度不断加大。同时，危害税收征管犯罪也出现了新变化，犯罪手法不断翻新，作案手段更加隐蔽， 如利用"阴阳合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化特征明显，信息化水平提升，智 能化越来越高，导致不少案件发现难、查处难、定性难。 本次典型案例包括接受虚开的增值税专用发票逃税案件。最高法指出，当前，通过接受虚开的增值税专 用发票逃税案件多发。逃税，是行为人逃避应纳税义务的行为，危害结果是造成国家应征税款损失；骗 税，则是行为人以非法占有为目的，骗取国家已收税款。因此，两罪主体的主观恶性和行为的客观危害 性相差较大，司法机关应依法查明、区别对待。基于主客观相统一原则，应区分逃税和骗税；基于罪责 刑相适应原则，骗税危害性更大，行为人主观恶性深，应依法从严打击；基于"三个效果"考量，对负有 纳税义务的企业实施的上述行为依法以逃税论处，既符合行为的本质属性，也符合罪责刑相适应的基本 原则和法律规定，有利于防止对实体企业轻罪重罚，有利于涵养国家税源。 11月24日，最高人民法院发布依法惩治危害税收征管犯罪典型案例，相关 ...

最终，广西咕咕狗商务秘书有限公司被查少缴增值税、城市维护建设税、企业所得税共计118.94万 元。国家税务总局南宁市税务局稽查局依法对该公司作出追缴税费款、加收滞纳金并处罚款共计 264.67万元的处理处罚决定。目前，涉案税费款、滞纳金、罚款均已全部追缴入库。 2025.11. 18 本文字数：1634，阅读时长大约3分钟 作者 | 第一财经 陈益刊 部分企业、个体户借拆分收入来享受小微企业等税费优惠政策的偷逃税行为，正受到税务部门严打。 11月17日，税务总局网站曝光3起拆分收入骗享税费优惠的偷税典型案例。第一财经统计发现，今年 以来类似拆分收入手法偷税典型案例曝光数量不低于7起，显然这一偷税手法已经受到税务部门高度 关注，借拆分收入等手法骗享税费优惠已经成为税务严打对象。 近些年经济下行压力加大，部分企业经营困难，为了支持小微企业、个体工商户发展，中国出台了阶 段性的系列税费优惠政策。 比如在2027年底之前，对小型微利企业给予实际减按5%征收企业所得税，这远低于25%标准税率； 增值税小规模纳税人3%征收率减按1%征收；个体工商户年应纳税所得额不超过200万元的部分，减 半征收个人所得税；增值税小规模纳 ...

根据上述税务部门曝光案例，广西咕咕狗商务秘书有限公司通过其控制的多家关联公司，将公司销售的 收入分拆至各关联公司，使得各关联公司开票额不超过小规模纳税人税收优惠上限，以拆分收入达到单 家公司均能享受小规模纳税人增值税、小型微利企业所得税优惠政策的目的。 最终，广西咕咕狗商务秘书有限公司被查少缴增值税、城市维护建设税、企业所得税共计118.94万元。 国家税务总局南宁市税务局稽查局依法对该公司作出追缴税费款、加收滞纳金并处罚款共计264.67万元 的处理处罚决定。目前，涉案税费款、滞纳金、罚款均已全部追缴入库。 从三起案例的偷税金额和最终补缴税金规模来看，最终补缴税金是偷税额的1.5倍至2.3倍。 部分企业、个体户借拆分收入来享受小微企业等税费优惠政策的偷逃税行为，正受到税务部门严打。 11月17日，税务总局网站曝光3起拆分收入骗享税费优惠的偷税典型案例。第一财经统计发现，今年以 来类似拆分收入手法偷税典型案例曝光数量不低于7起，显然这一偷税手法已经受到税务部门高度关 注，借拆分收入等手法骗享税费优惠已经成为税务严打对象。 近些年经济下行压力加大，部分企业经营困难，为了支持小微企业、个体工商户发展，中国出台了阶 ...

11月17日，广西南宁、贵州安顺、宁波三地税务部门曝光了3起拆分收入骗享税费优惠偷税案件；河北 唐山、江苏常州、海南三地税务部门曝光了3起骗取增值税留抵退税案件。 自然人夏安阳在 2019 年至 2021 年注册并控制 9 家个体工商户，通过拆分收入虚假申报，少缴个人所得 税 345.92 万元，被追缴税款、滞纳金及罚款共计 518.88 万元，同样因未缴清税款移送公安侦办。 "企业连续12个月销售总额超过500万元后需登记为一般纳税人，无法再享受小规模纳税人的税费优惠， 便想出个用空壳个体户拆分营业收入的招数。"一名企业负责人说，该企业将超过享受税费优惠限额的 收入，拆分至空壳个体户，企图逃避税务监管，达到偷税目的，最终被税务部门依法查实。 此次税务部门还公布了3 起骗取增值税留抵退税案件，涉案主体均通过隐匿销售收入、个人账户收款等 方式虚假申报，既骗取留抵退税，又存在少缴相关税费的双重违法情形。 从此次曝光的案件看，有的通过设置内外两套账、利用员工个人账户交叉收款，人为拆分真实营收；有 的通过个人银行卡收款的方式，隐匿真实销售收入，减少当期销项税额；还有的通过开立并控制多个个 体工商户，拆分收入，进行虚假 ...

贵州大学法学院副教授曲君宇认为，拆分、隐匿收入骗享税费优惠得不偿失。在执法实践中，违法 经营主体除被追缴税款、加收滞纳金外，还将面临不缴或少缴税款百分之五十至五倍的罚款，情节严重 者将被纳入税收违法"黑名单"，承受多部门联合惩戒与市场信誉损失。 近年来，税务部门加快建设"以数治税"的税收征管体系，与海关、医保等部门建立了跨部门数据共 享与业务协同机制，持续优化税收大数据体系。 新华社北京11月17日电 题：税务部门曝光案例严惩骗享税费优惠行为 新华社记者刘开雄 内外两套账、利用员工个人账户交叉收款、开立并控制多个个体工商户拆分收入……税务部门17日 集中曝光了6起通过拆分、隐匿收入等方式骗享税费优惠偷税案件，旨在提醒市场经营主体税费政策惠 企纾困的初衷，切不可因小失大而违法受罚。 近年来，国家出台了一系列支持小微企业和个体工商户发展的税费优惠政策，旨在帮助小微企业和 个体工商户降低经营成本，激发活力信心，推动经济高质量发展。 然而，有人却对政策红利动起了歪心思。"企业连续12个月销售总额超过500万元后需登记为一般纳 税人，无法再享受小规模纳税人的税费优惠，便想出个用空壳个体户拆分营业收入的招数。"一家涉案 ...

Core Insights - The digital tax solution market in China is experiencing explosive growth, with market size projected to increase from 53.3 billion yuan in 2019 to 100.6 billion yuan by 2024, representing a compound annual growth rate (CAGR) of 13.5%, and expected to reach 183.3 billion yuan by 2029 [1] - Qingtian Quansuitong is preparing for an IPO on the Hong Kong Stock Exchange, aiming to raise funds for technological innovation, diversified sales strategies, strategic investments, and general operational needs [1] Company Overview - Qingtian Quansuitong is a leading digital service provider for cross-border enterprises, established in 2012, focusing on comprehensive solutions for import and export businesses [1][2] - The company ranks first in the Chinese cross-border enterprise intelligent tax solution market with a market share of 1.7% and second in the overall cross-border enterprise financial and tax digital solution market with a 1.2% share [2] Financial Performance - Revenue growth from 2022 to 2024 shows an increase from 120 million yuan to 171 million yuan, with a revenue of 63.82 million yuan in the first half of 2025, reflecting a year-on-year growth of 4.5% [3] - Gross profit fluctuated during the same period, with figures of 99.91 million yuan, 134 million yuan, and 120 million yuan, while net profit showed a decline from 55.27 million yuan in 2022 to 4.76 million yuan in 2024 [3][4] - The gross margin decreased from 83.5% in 2022 to 67.3% in the first half of 2025, yet remains above 50%, indicating a healthy level for software and SaaS companies [4] Market Dynamics - The market for intelligent tax and digital services is characterized by significant opportunities and challenges, driven by policy changes and the rapid growth of cross-border e-commerce [6][8] - The "Golden Tax Phase IV" policy is creating a rigid demand for digital upgrades among enterprises to comply with new tax regulations, benefiting companies like Qingtian Quansuitong that offer integrated solutions [7] - The shift from on-premise software to cloud-based SaaS models is lowering entry barriers for SMEs, enhancing market penetration opportunities for Qingtian Quansuitong [8] Competitive Landscape - The industry faces intense competition from established ERP giants and emerging SaaS startups, which may lead to price wars [9] - Qingtian Quansuitong's revenue heavily relies on its core product, the cross-border enterprise intelligent tax solution, which accounts for over 80% of its income, posing risks if the cross-border e-commerce sector experiences fluctuations [9] - The company is currently addressing challenges related to hardware costs impacting gross margins and the significant loss of major clients, which could affect its long-term investment value [9]

Core Viewpoint - The National Taxation Administration emphasizes the importance of legal compliance in tax matters, promoting a fair and just tax environment while cracking down on tax evasion and fraud [1][2] Group 1: Tax Compliance and Enforcement - The tax authorities have been actively promoting legal tax practices and have taken strict measures against tax evasion, fostering a culture of compliance among businesses [1] - Over 300 tax-related illegal cases have been exposed this year, including issues in high-risk sectors such as gas stations and online streaming, demonstrating the commitment to maintaining a fair tax order [1] - The concept that "compliance protects beneficial development, while tax evasion is punishable by law" is gaining traction as a societal consensus [1] Group 2: Reporting and Investigation - From January to August 2025, over 1,000 tax-related reports were investigated, with no issues found in many cases, highlighting the tax authority's commitment to addressing false and malicious reports [2] - The tax authorities aim to create a supportive environment for compliant businesses while ensuring that tax evaders have no escape [2] - Future efforts will focus on enhancing the tax reporting environment to protect lawful operators and ensure fair tax practices [2]

Core Insights - The overall public budget revenue for the first eight months of the year reached 14.82 trillion yuan, showing a year-on-year growth of 0.3%, with the growth rate improving by 0.2 percentage points compared to the first seven months [1] - Tax revenue amounted to 12.11 trillion yuan, a slight increase of 0.02% year-on-year, marking the first positive cumulative growth [1] Tax Revenue Growth - Major tax categories maintained positive growth, with total tax revenue (excluding export tax rebates) increasing by 2% in the first eight months [2] - Key tax types included domestic value-added tax at 47,389 billion yuan (up 3.2%), domestic consumption tax at 11,523 billion yuan (up 2%), corporate income tax at 31,477 billion yuan (up 0.3%), and personal income tax at 10,547 billion yuan (up 8.9%) [2] - Manufacturing and financial sectors showed rapid tax revenue growth, with manufacturing accounting for over 30% of total tax revenue and experiencing growth rates above 5% [2] Economic Factors Supporting Tax Revenue - The increase in tax revenue in recent months is attributed to the robust performance of major tax types, indicating a positive economic recovery and active capital markets [4] - The capital market's activity significantly contributed to tax revenue, with the Shanghai Composite Index surpassing 3,800 points and A-share total market value exceeding 100 trillion yuan [4] - Enhanced taxpayer compliance and awareness of legal tax obligations have also supported tax revenue growth [5] Fiscal Expenditure and Policy Outlook - Public budget expenditure has been on the rise, with social security and employment spending increasing by 10% and education spending by 5.6% in the first eight months [8] - The overall fiscal situation is improving, with expectations for continued positive trends in revenue and expenditure in the latter half of the year [8] - The tax authorities plan to maintain a fair legal framework and optimize management practices to foster a conducive environment for high-quality economic development [8]